STATE OF TAMIL NADU Vs. KRISHNA TRADERS

JUDGEMENT

(1.) ALL these petitions have been filed by the Revenue seeking to excuse the delay of 205 days in filing a tax revision case in T.C. M.P. No. 288 of 1999 and in all other cases to excuse the delay of 195 days in filing tax revision cases. In T.C.M.P. No. 288 of 1999 there is no appearance for the respondent. All these cases are taken up and a common order is passed because the issue involved is the same. In the petitions filed by the Government the assessee has filed a counter -affidavit through Mr. P. Radhakrishnan, Advocate. In the counter -affidavit it is pointed out that Section 38 of the Tamil Nadu General Sales Tax Act, 1959 provides for filing of tax revision cases before the Special Tribunal against the orders of the Sales Tax Appellate Tribunal and has fixed a limitation of 90 days for filing such revisions from the date on which a copy of the order is served on the assessee or the revenue. The proviso to Section 38(1) empowers the Special Tribunal to excuse the delay in filing such revision petitions for a further period of 90 days if satisfied that there are sufficient causes for not preferring the tax revision case within the first mentioned period of 90 days. Inasmuch as the Act itself fixes an outer -limit for excusing the delay up to 90 days, the Special Tribunal cannot excuse the delay beyond 90 days. Therefore, it is prayed that these petitions deserve to be dismissed. The same ratio applies to the tax revision case filed by the Revenue in T.C.M.P. No. 288 of 1999.

(2.) WE have examined the issue in detail with reference to decisions cited by Mr. P. Radhakrishnan. The first case is reported in [1988] 68 STC 84 (K. Ganesh v. State of Tamil Nadu). An identical question was decided by the division Bench of the Madras High Court. It was argued in that case that Section 5 of the Limitation Act, 1963 would enable the court to excuse the delay for an unlimited period if sufficient cause is shown. This plea was rejected by referring to the Indian Limitation Act, 1963. Observed the Madras High Court ;